26 C.F.R. § 49.4271-2
Current through November 30, 2024
For rules regarding the exemption for certain amounts paid by aircraft owners for aircraft management services, see § 49.4261-10 . This section applies to amounts paid on and after January 19, 2021. For rules that apply before that date, see 26 CFR part 49, revised as of April 1, 2020.
26 C.F.R. §49.4271-2